KEDAMBADI MILK PRODUCERS CO-OPERATIVE WOMEN SOCIETY LIMITED,KEDAMBADI vs. INCOME TAX OFFICER WARD 1 PUTTUR, PUTTUR

ITA 280/BANG/2025Status: DisposedITAT Bangalore22 December 2025AY 2019-2020Bench: SHRI PRASHANT MAHARISHI (Vice President)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the disallowance of Section 80P deduction for a belated return is valid, following the Madras High Court's decision. The assessee was advised to file an application for condonation of delay under Section 119(2)(b).

What were the facts?

The assessee, a cooperative society, filed its income tax return beyond the due date for Assessment Year 2019-20. Consequently, the Central Processing Centre (CPC) disallowed the deduction claimed under Section 80P, treating it as an incorrect claim under Section 143(1)(a)(ii).

What were the issues?

Whether a deduction under Section 80P can be disallowed under Section 143(1)(a)(ii) for a return filed beyond the due date, and if the Madras High Court's decision on this matter is binding.

Which sections of the Income-tax Act were involved?

Section 80P,Section 139(1),Section 143(1)(a)(ii),Section 80AC,Section 119(2)(b)

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Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, “SMC” BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI

For Appellant: Shri Krishna Kantila, CA
For Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel
Hearing: 24.11.2025Pronounced: 22.12.2025
1.

Both the appeal captioned above involves identical facts and therefore dealt with this common order.

2.

ITA No 104/ bang/2025 is filed by Chikkamudnoor Milk Producers Co- operative Society Ltd., the assessee against the appellate order passed by the Commissioner of income tax (A) – 2, Lucknow (the learned CIT – A) for assessment year 2019 – 20 on 18 December 2024 wherein the appeal filed by the assessee against the reassessment intimation passed u/s 154 of the Act where in in intimation order under section

The order continues below.

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